A Practical Guide to Estate Administration in Nigeria

Introduction

In Nigeria, intestacy is far more common than most people realise. When a person dies without a valid will, it means they died “intestate”; and their estate does not automatically pass to any family member. Instead, it is distributed according to statutes, customary laws of succession, and rules that differ depending on the deceased’s ethnicity or where the deceased lived, their culture or religion.

This guide explains who inherits, how to obtain Letters of Administration, which laws apply, and how to protect your family from unnecessary delays and costly legal processes.

1. What Does “Intestacy” Mean?

When a person dies without leaving a valid, legally recognized will, they are said to have died “intestate.” Dying intestate has significant consequences:

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  Your assets are distributed according to statutory or customary rules, not your personal wishes.
  
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  Your family may face months or years of legal proceedings before receiving anything.
  
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  Estranged relatives you never intended to benefit may inherit part of your estate.
  
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  It is difficult for unmarried partners, stepchildren, and close friends to receive anything under Nigerian intestacy law.
  
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  Business interests and jointly held assets can become entangled in court processes.
  

2. Which Law Applies When a Person Dies Without A Will in Nigeria?

Nigeria operates under four sources of law for estate administration, and determining which applies to the deceased is the first and most critical step.

2.1 Statutory Law

Under statutory law, the Administration of Estates Law (adopted by most states) sets out fixed shares for spouses, children, and parents. For example, Lagos State applies the Administration of Estates Law Cap A3, Laws of Lagos State 2015. The FCT uses the Administration of Estates Act, Cap A3, LFN 2004.

2.2 Customary Law

Customary law varies significantly between ethnic groups and even between communities within the same group/States. Among the Yoruba, the eldest son traditionally administers the estate. Among the Igbo, the eldest son in a patrilineal lineage typically inherits the family home (Obi). Among the Hausa-Fulani, Sharia principles often apply even informally.

The courts will apply customary law if the deceased was married under customary rites and the estate consists of customary-law property, subject to the repugnancy test, that is, that the custom must not be repugnant to natural justice, equity, and good conscience.

2.3 Islamic (Sharia) Law

In the northern states that have enacted Sharia legislation — including Kano, Kaduna, Sokoto, Zamfara, and others — a Muslim’s estate is distributed according to the Faraʾid (fixed Quranic shares). These shares are precise fractions: a surviving spouse receives 1/4 or 1/8 (depending on whether there are children), daughters receive half the share of sons, and so on. A Sharia court administers the estate.

3. Who Inherits Under Each System

3.1 Under Statutory Law (Most Nigerian States)

The Administration of Estates Law sets out a hierarchy of beneficiaries. The estate passes to the following in order of priority:

3.2 Under Customary Law

Customary inheritance rules are highly community-specific, but some general patterns exist:

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  Patrilineal communities (most Igbo groups): property passes through the male line. Daughters may receive little or nothing from immovable property.
  
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  Yoruba customary law: Idi-Igi system — children are grouped by mother, and each group shares equally, regardless of the number of children in that group.
  
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  Wives under customary law may not inherit their husband’s property but are entitled to maintenance and continued residence.
  

Worthy of note is the fact that the Courts have increasingly intervened where customary rules are found to be discriminatory, particularly against widows and daughters. In Ukeje v. Ukeje, the Supreme Court unanimously held that Igbo customary law excluding female children from inheriting their deceased father’s property conflicts with the non-discrimination provisions of the 1999 Constitution and is void, and that it is discriminatory to exclude female children “whatever the circumstances of their birth”.^[1]

3.3 Under Sharia Law

Islamic inheritance law allocates fixed, pre-determined shares to close relatives based on their relationship to the deceased and whether other heirs exist. A surviving husband receives a larger portion of his wife’s estate when there are no children, and a smaller share where children exist. The same proportional logic applies in reverse for a surviving wife.

Furthermore, daughters inherit a defined share that varies depending on whether they are the only child or share the estate with sons. Additionally, where sons and daughters inherit together, male heirs receive a greater portion than female heirs in the same class. After all fixed shares have been distributed to entitled heirs, the remaining estate passes to the male agnatic heirs.

4. The Estate Administration Process in Nigeria: Step by Step

Whether the estate is large or small, the process for administering an intestate estate in Nigeria follows a broadly similar path, though timelines and costs vary significantly by state.

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   Obtain the death Certificate: You will need the death certificate before anything else can move. Register it at the Local Government Area where the death occurred.
   
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   Identify and Secure Assets: Compile an inventory of all property, bank accounts, investments, vehicles, land, etc.
   
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   Apply for letters of administration: File a petition at the State High Court’s Probate Registry.
   
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   The Court requires publication in at least one national newspaper to notify creditors and other interested parties.
   
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   Pay Outstanding Debts: All outstanding debts, taxes and funeral expenses must be settled before distribution.
   
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   File Estate Accounts: The Administrator files a statement of assets and liabilities with the Probate Registry.
   
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   The remaining assets are distributed to beneficiaries according to the Administration of Estates Law.
   
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   Obtain a tax clearance certificate from the relevant state revenue authority.
   

5. Letters of Administration: How to Apply

Letters of Administration is the legal document issued by the Probate Registry (or Sharia court) that authorises a person — called the administrator — to manage and distribute a deceased person’s estate where no valid will exists.

5.1 Who Can Apply?

Priority for appointment as administrator follows this order under most Nigerian state laws:

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  Surviving spouse
  
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  Children of the deceased (or their guardians if minors)
  
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  Parents
  
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  Siblings
  
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  Next-of-kin
  

5.2 Documents Required

Requirements vary slightly by state but generally include:

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  Completed petition/application form from the Probate Registry
  
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  Original death certificate (or certified copy)
  
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  Means of identification of the applicant (National ID, International Passport, or Driver’s Licence)
  
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  Two credible sureties (guarantors) who must swear an affidavit of surety
  
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  Inventory of the estate (list of all assets and their estimated values)
  
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  Evidence of relationship to the deceased (birth certificate, marriage certificate, family affidavit)
  
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  Two passport photographs of the applicant
  
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  Newspaper publication receipt
  
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  Evidence of payment of filing fees
  

6. Common Challenges and How to Avoid Them

6.1 Family Disputes Over Who Administers

Where multiple family members claim the right to administer, the Probate Registry or court must resolve the conflict. This is especially common in polygamous households where children of different wives compete for administration rights. Courts will apply the statutory priority order, but disputes can add months to the process.

6.2 Hidden or Undisclosed Assets

Administrators are legally obligated to disclose all assets. Concealing or dissipating estate assets before or after Letters of Administration are granted is a criminal offence under the Administration of Estates Law and can result in the administrator being removed and prosecuted.

6.3 Land Disputes

Where the deceased held land under customary title — particularly family land or community land — the Probate Registry may not have jurisdiction. Land disputes involving community or family land often go before the customary court or are resolved by community elders.

6.4 Bank Accounts and Financial Assets

Nigerian banks will typically freeze a deceased account holder’s account until a valid grant of Letters of Administration (or probate) is presented. Some banks impose their own documentary requirements in addition to the court order. It is advisable to notify the bank promptly and obtain legal advice before approaching the bank.

7. How to Protect Your Family: Why You Need a Will

The most effective way to prevent your estate from being administered under intestacy rules, and to spare your family the cost, delay, and conflict that often accompanies the process, is to make a valid will. A Valid Will in Nigeria Must:

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  Be in writing (handwritten or typed)
  
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  Be signed by the testator (or by another person in the testator’s presence and direction)
  
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  Be witnessed by at least two witnesses who are present at the same time and who sign the will
  
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  The witnesses must not be beneficiaries (or spouses of beneficiaries) under the will
  
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  The testator must be of sound mind, memory, and understanding at the time of making the will
  

A will should be reviewed and updated regularly, particularly after major life events such as marriage, divorce, the birth of children, or significant property acquisitions. Read our article on how to write a valid will here.

8. Tax on Intestate Estates Under the Nigeria Tax Act 2025

Under the Nigerian Tax Act, 2025 (“the Act”), passing assets down to heirs is not, by itself, an event that attracts capital gains tax; the transfer on death is treated as tax-neutral. What happens instead is a reset: the heir’s starting value for that asset becomes whatever it was worth on the day the person died. So, if the asset is later sold, only the growth in value from that point onward, not the growth that happened during the deceased’s lifetime, gets taxed.

Section 24(4) draws a line at the moment of death; thus, income that comes in afterward is treated as if it had already belonged to the deceased, whereas anything the estate earns while it is being wound up gets taxed either against the executor directly or passed through to whoever stands to the beneficiary. Because that income could otherwise be caught twice, first as it flows through the estate, then again once it lands with a beneficiary, the Act splits it (and any reliefs attached to it) across beneficiaries on a pro-rata basis and offers tax credits to avoid double taxation.

9. Frequently Asked Questions (FAQs)

Can a child born outside marriage inherit under Nigerian law?

Yes. Under statutory intestacy law, all children of the deceased share equally, regardless of whether they were born in or outside of marriage. However, parentage must be established.

Does an unmarried partner have any rights to the estate?

No. Under Nigerian statutory intestacy law, unmarried partners — regardless of the length of the relationship or cohabitation — have no automatic right to inherit. Only a valid will can make provision for an unmarried partner.

How long does it take to get Letters of Administration in Nigeria?

In uncomplicated cases with no family disputes, the process typically takes between 6 and 12 months. Complex or contested estates can take significantly longer.

Can a woman inherit property under Nigerian customary law?

This depends on the applicable customs and the type of property. The courts have increasingly struck down customs that deny women inheritance rights as repugnant to natural justice. The landmark case of Mojekwu v. Mojekwu confirmed that customary practices discriminating against women in inheritance are unenforceable.

What if the deceased had property in multiple states?

Where a deceased person held property in more than one Nigerian state, it may be necessary to obtain ancillary grants (re-sealed grants) from the Probate Registries of each state in which property is situated, in addition to the primary grant obtained from the state of domicile.

Does a Next-of-Kin automatically inherit a deceased person’s property?

In Nigeria, being named as a next of kin does not automatically grant the right to inherit property, money, or assets. To access a deceased person’s bank accounts or properties when there is no will, close relatives must apply to the Probate Registry for a Letter of Administration.

What happens if there is a will but it is invalid?

If a will fails for want of due execution (no valid signature, fewer than two witnesses attesting together, lack of testamentary capacity, undue influence, etc.), it is treated as no will at all; the estate devolves under intestacy rules unless a prior valid will exists and is revived.

Can a second/customary wife inherit if the first marriage was under the Marriage Act?

A statutory marriage under the Marriage Act imposes monogamy. Any subsequent customary marriage contracted during its subsistence is void and bigamous, so the customary “wife” doesn’t qualify as a spouse for intestate succession under the Administration of Estates Law of most states. Her children, however, may still have claims depending on paternity acknowledgment and the specific customary law.

How can I access my late father’s bank account?

You need a death certificate, the Letters of Administration (or probate if there’s a will), and the bank’s compliance documentation for next-of-kin/administrator.

Can I sell inherited land before Letters of Administration are granted?

No, you should not sell inherited land before obtaining LOA. Legal title to administer or dispose of estate assets vests in the administrator only from the date of the grant. A sale before that is at serious risk of being void/voidable, and dealing with estate assets without authority (“intermeddling”) can expose you to personal liability to account to the estate and other beneficiaries.

What happens to the deceased’s debts? Do the family inherit them?

Debts are settled from the estate’s assets before any distribution to beneficiaries. The administrator/executor must pay funeral expenses, estate administration costs, and debts first, in the order of priority set by law. Family members are not personally liable for the deceased’s debts beyond what they inherit, unless they personally guaranteed the debt.

Who inherits if the deceased was a foreigner with Nigerian property?

Movable property (money, shares, personal effects) is generally governed by the law of the deceased’s domicile at death. Immovable property (land) situated in Nigeria is governed by Nigerian law regardless of the deceased’s nationality or domicile. A foreign grant of probate/administration can be “resealed” in Nigeria under the Probate (Re-sealing) Act rather than starting a fresh application, where reciprocal arrangements apply.

Can Letters of Administration be revoked?

Yes. Grounds include fraud or misrepresentation in obtaining the grant, concealment of a material fact (e.g., existence of a will or of other beneficiaries), the administrator’s misconduct or maladministration, or the later discovery of a valid will. Revocation is by application/motion to the court or probate registry that issued the grant.

What happens to a business if the sole director dies?

If it is a business name, the business automatically ends. However, cessation of business will still need to be filed online at the Corporate Affairs Commission portal. If a company, it does not automatically dissolve. Under CAMA 2020, if the deceased was also the sole shareholder, their shares are transmitted to their personal representative (executor/administrator).

Do adopted children inherit under Nigerian intestacy?

Yes. A child legally adopted under a valid adoption order (Child Rights Act/Adoption Act framework, or state adoption law) is treated in law as if born to the adoptive parents and inherits on intestacy the same as a biological child. Under pure customary law (without a formal adoption order), recognition is less certain and depends on the specific custom.

Are Letters of Administration the same as probate?

No. Probate is the grant issued to an executor named in a valid will, confirming their authority to administer the estate under the terms of that will. Letters of Administration are issued where there is no valid will (full intestacy) or no executor able/willing to act, appointing an administrator. Where there’s a valid will but no executor, the registry issues “Letters of Administration with Will Annexed” — a hybrid of the two.

Conclusion

Dying without a will in Nigeria sets in motion a legal process that can be costly, time-consuming, and deeply stressful for surviving family members. The estate administration process, anchored in the grant of Letters of Administration, involves multiple legal steps, court fees, and mandatory publication requirements.

Understanding these rules empowers you to act quickly and correctly when a loved one dies intestate, emphasizing the importance of estate planning for every Nigerian adult regardless of age or wealth.

This article is for informational purposes only and does not constitute legal advice. If you are dealing with an estate right now and do not know where to start, that is exactly the kind of thing we help with. Send us a note at info@firmusnigeria.com.

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